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V2913-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Requirements to maintain small enterprise status after exceeding €10 million in turnover

A company inquired whether it could continue applying the small enterprise regime in 2015, 2016, and 2017 after exceeding a turnover of €10 million in 2014. The DGT ruled that it could not do so because it failed to meet the small enterprise conditions in the two years preceding the excess turnover.

In 5 key points

Lifecycle

2016-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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